Creates or overwrites tags associated with a file system. Each tag is
a key-value pair. If a tag key specified in the request already exists
on the file system, this operation overwrites its value with the value
provided in the request. If you add the "Name" tag to your file
system, Amazon EFS returns it in the response to the
DescribeFileSystems API.

This operation requires permission for the
elasticfilesystem:CreateTags action.